SEDAR Interim Financial Statements

? INTELLABRIDGE TECHNOLOGY CORPORATION CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024 (Expressed in US Dollars) (Unaudited) INTELLABRIDGE TECHNOLOGY CORP. Index? ? ? ? ? ? ? ? ? ? Page ? Notice of No Auditor Review? 3? ? ? ? Condensed Interim Consolidated Financial Statements? ? ? Condensed Interim Consolidated Statements of Financial Position? 4 ? Condensed Interim Consolidated Statements of Loss and Comprehensive Loss? 5 ? Condensed Interim Consolidated Statements of ? Changes in Shareholders’ Equity (Deficiency)? 6? ? Condensed Interim Consolidated Statements of Cash Flows? 7 ? Notes to the Condensed Interim Consolidated Financial Statements? 8-12 2 NOTICE OF NO AUDITOR REVIEW OF CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS Under National Instrument 51-102, Part 4, subsection 4.3(3)(a), if an auditor has not performed a review of the condensed interim consolidated financial statements, they must be accompanied by a notice indicating that the financial statements have not been reviewed by an auditor. The accompanying unaudited condensed interim consolidated financial statements of Intellabridge Technology Corp. (the “Company”) have been prepared by and are the responsibility of the Company’s management. The Company’s independent auditor has not performed a review of these financial statements in accordance with standards established by the Canadian Institute of Chartered Accountants for a review of interim financial statements by an entity’s auditor. 3 INTELLABRIDGE TECHNOLOGY CORP. Condensed Interim Consolidated Statements of Financial Position (Expressed in US Dollars) (Unaudited) (Audited) Note September 30, 2025 December 31, 2024 ASSETS Cash and cash equivalents $ 11,257 $ 261,058 Receivables 1,628 1,585 Prepaid expenses 47,109 57,476 Digital currencies 3 10,403 5,726 70,397 325,845 Non-current Property and equipment 1,514 2,611 Intangible assets 4 727,497 646,985 Total assets $ 799,408 $ 975,441 LIABILITIES AND SHAREHOLDERS’ EQUITY Current liabilities Accounts payable and accrued liabilities 5 $ 28,637 $ 75,992 Due to related parties 6 257,161 24,061 Total liabilities 285,798 100,053 SHAREHOLDERS’ EQUITY (DEFICIENCY) Share capital 7 17,154,377 17,154,377 Reserves 7 1,079,639 1,079,639 Deficit (17,477,518) (17,082,127) Accumulated other comprehensive loss (242,888) (276,501) 513,610 875,388 Total liabilities and shareholders’ equity (deficiency) $ 799,408 $ 975,441 Nature of operations and going concern (Note 1) The accompanying notes are an integral part of these condensed interim consolidated financial statements. 4 INTELLABRIDGE TECHNOLOGY CORP. Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Expressed in US Dollars) (Unaudited) Note Three months ended September 30, Nine months ended September 30, ? 2025 2024 2025 2024 Revenue 8 $ 279 $ 1,744 $ 799 $ 3,419 Cost of Services 16 2,120 16 24,041 GROSS PROFIT 263 (376) 783 (20,622) Operating expenses Advertising and marketing 7,740 58,705 41,799 202,724 Bank charges and fees 1,056 2,408 3,563 7,127 Depreciation 366 157 1,097 853 Management fees and salaries 6 66,000 74,244 198,000 222,014 Office and administration 9,177 33,733 60,122 159,731 Professional fees 14,160 24,452 83,160 202,734 Regulatory and transfer agent fees - 1,138 1,445 7,169 Rent and utilities 3,227 2,813 11,496 11,357 Travel - 24,739 - 32,202 101,726 222,389 400,682 845,911 Net Loss Before Other Items (101,463) (222,765) (39 --- 9,899) (866,533) Other items Gain (loss) on revaluation of digital currencies 3 2,349 (426) 4,508 (6,199) Loss on Impairment - (76,525) - (76,525) 2,349 (76,951) 4,508 (82,724) NET LOSS $ (99,114) $ (299,716) $ (395,391) $ (949,257) Other comprehensive loss that may be reclassified to profit and loss in the future: Unrealized foreign exchange loss (1,505) 65,286 33,613 9,268 COMPREHENSIVE LOSS $ (100,619) $ (234,430) $ (361,778) $ (939,989) Loss per common share - basic and diluted $ (0.00) $ (0.00) $ (0.01) $ (0.01) Weighted average number of shares outstanding - basic and diluted 72,567,476 72,567,476 72,567,476 72,567,476 The accompanying notes are an integral part of these condensed interim consolidated financial statements. 5 INTELLABRIDGE TECHNOLOGY CORP. Condensed Interim Consolidated Statements of Changes in Shareholders’ Equity (Deficiency) (Expressed in US Dollars) (Unaudited) The accompanying notes are an integral part of these condensed interim consolidated financial statements. 6 Number of shares Share capital Reserves Deficit Accumulated other comprehensiv e loss Total Balance as at December 31, 2023 72,567,476 $ 17,154,377 $ 1,079,639 $ (16,046,075) $ (181,095) $ 2,006,846 Net loss and other comprehensive loss - - - (949,257) 9,268 (939,989) Balance As at September 30, 2024 72,567,476 $ 17,154,377 $ 1,079,639 $ (16,995,332) $ (171,827) $ 1,066,857 Balance as at December 31, 2024 72,567,476 $ 17,154,377 $ 1,079,639 $ (17,082,127) $ (276,501) $ 875,388 Net loss and other comprehensive loss - - - (395,391) 33,613 (361,778) Balance as at September 30, 2025 72,567,476 $ 17,154,377 $ 1,079,639 $ (17,477,518) $ (242,888) $ 513,610 INTELLABRIDGE TECHNOLOGY CORP. Condensed Interim Consolidated Statements of Cash Flows (Expressed in US Dollars) (Unaudited) Not e For the nine months ended September 30, 2025 For the nine months ended September 30, 2024 OPERATING ACTIVITIES Net loss $ (395,391) $ (949,257) Adjustments to reconcile net loss to cash flow from operations: Depreciation 1,097 853 Loss (gain) on revaluation of digital currencies 3 (4,508) 6,199 Cash used in operating activities before the following: (398,802) (942,205) Net change in non-cash working capital related to operations: Receivables (43) 818 Prepaid expenses 10,367 (1,649) Accounts payable and accrued liabilities (47,356) (49,909) Due to related parties 6 233,100 (101,893) Cash used in operating activities (202,734) (1,094,838) INVESTING ACTIVITIES Purchases of cryptocurrencies - - Purchases of property and equipment - (2,507) Capitalization of intangibles (80,512) (197,196) Cash used in investing activities (80,512) (199,703) Foreign currency translation adjustment 33,445 9,778 Net change in cash $ (249,801) $ (1,284,763) Cash, beginning of period $ 261,058 $ 1,787,021 Cash, end of period $ 11,257 $ 502,258 The accompanying notes are an integral part of these condensed interim consolidated financial statements. 7 INTELLABRIDGE TECHNOLOGY CORP. Notes to the Condensed Interim Consolidated Financial Statements For the Nine Months Ended September 30, 2025 and 2024 (Expressed in US Dollars) (Unaudited) 1.? NATURE OF OPERATIONS AND GOING CONCERN Intellabridge Technology Corp. (the “Company” or “Intellabridge”) was incorporated on September 24, 1988 under the laws of British Columbia. The Company’s shares trade on the Canadian Securities Exchange (“CSE”) under the symbol KASH, the OTCQB under the symbol KASHF, and the Frankfurt Stock Exchange under the symbol KASH. The C --- ompany’s head office and principal address and records office is: Boulder Office Centre, Suite 101, 4845 Pearl East Circle, Boulder, Colorado, 80301, United States of America. The registered office is Suite 1500-1055 West Georgia Street, PO Box 11117, Vancouver, BC V6E 4N7, Canada. Intellabridge Technology Corporation is an impact-focused technology development company dedicated to advancing sustainable development goals such as clean energy, sustainable cities, industry, innovation and infrastructure. The Company strategically invests in and builds platforms that support global sustainable development goals, with an emphasis on environmental responsibility, resource efficiency, and long-term positive outcomes for communities and stakeholders. Intellabridge combines proprietary technology, strategic partnerships, and capital allocation to create products that are designed to deliver both measurable societal impact and shareholder value. Going concern These condensed interim consolidated financial statements for the nine months ended September 30, 2025, and 2024 (“Financial Statements”) have been prepared using International Financial Reporting Standards (“IFRS”) applicable to a going concern, which contemplates the realization of assets and settlement of liabilities in the normal course of business as they come due. The continuing operations of the Company are dependent upon its ability to grow and to be able to implement its business plans and strategies. Given the volatile nature of the industry in which it operates and the early stage of its product in the market, the Company is subject to risks and uncertainties that may adversely impact future operating results and cash flows. As of September 30, 2025, the Company has an accumulated deficit of $17.5 million. Should the Company be unable to continue as a going concern, it may be unable to realize the carrying value of its assets and to meet its liabilities as they come due. These Financial Statements do not reflect adjustments to the carrying values of assets and liabilities and the reported expenses and balance sheet classifications that would be necessary if the Company were unable to realize its assets and settle its liabilities as a going concern in the normal course of operation. These adjustments could be material. 2.? BASIS OF PRESENTATION Statement of compliance These Financial Statements have been prepared in accordance with International Accounting Standard (“IAS”) 34 Interim Financial Reporting as issued by the International Accounting Standards Board (“IASB”). These Financial Statements were authorized for issue on December 1, 2025 by the directors of the Company. Basis of presentation These Financial Statements have been prepared under the historical cost convention, except for financial instruments classified as financial instruments at fair value through profit and loss, which are stated at their fair value, and are expressed in United States dollars unless otherwise indicated. Other measurement bases used are detailed in the Company’s annual consolidated financial statements (“Annual Financial Statements”). 8 INTELLABRIDGE TECHNOLOGY CORP. Notes to the Condensed Interim Consolidated Financial Statements For the Nine Months Ended September 30, 2025 and 2024 (Expressed in US Dollars) (Unaudited) The notes presented in these Financial Statements include only significant events and transactions occurring since the Company’s last fiscal year end and are not fully inclusiv --- e of all matters required to be disclosed by IFRS in the Company’s annual consolidated financial statements. As a result, these Financial Statements should be read in conjunction with the Annual Financial Statements. These Financial Statements follow the same accounting policies and methods of application as the most recent Annual Financial Statements. 3.? DIGITAL CURRENCIES As at September 30, 2025, the Company held various digital currencies with a fair value of $10,403 (December 31, 2024 - $5,726). During the nine months ended September 30, 2025, the Company recorded a revaluation loss of $426 (nine months ended September 30, 2024 – revaluation loss of $6,199) on digital currencies. 4.? INTANGIBLE ASSETS Intangible assets under development Balance as at December 31, 2023 $ 407,941 Increase – internally developed 197,196 Balance As at September 30, 2024 $ 605,137 Balance as at December 31, 2024 $ 646,985 Increase – internally developed 80,512 Balance As at September 30, 2025 $ 727,497 During the nine months ended September 30, 2025, the Company capitalized $80,512 of costs related to the development of Karma Card as part of intangible assets under development. As the intangible assets are still under development, no amortization has been recognized. 9 5.? ACCOUNTS PAYABLE AND ACCRUED LIABILITIES September 30, 2025 December 31, 2024 Trade payables $ 27,107 $ 74,462 Accrued liabilities 1,530 1,530 $ 28,637 $ 75,992 6.? RELATED PARTY TRANSACTIONS Compensation of key management personnel (“KMP”)1 Nine months ended September 30, 2025 2024 Cash compensation $ 198,000 $ 222,014 Share-based compensation - - Total compensation of KMP $ 198,000 $ 222,014 1 KMP consist of those that have the authority and responsibility for planning, directing and controlling the activities of the Company, which includes the most senior executive team (C-suite executives) and the board of directors. Other related party transactions and balances The amounts presented as Due to related parties in the Statements of Financial Position as at September 30, 2025 and September 30, 2024 consist of amounts owing to KMP as compensation for services that have not yet been paid. 7.? SHARE CAPITAL Authorized Unlimited number of common shares without par value. Issued The year ended December 31, 2024: (a)? The Company entered into an agreement to issue 60,000 shares on signing to an advisor of the Company as compensation for services. The shares have been valued based on the fair value of the equity instruments as the services were rendered as the Company was not able to reliably estimate the value of the services rendered. The shares are vesting to be issued 20,000 per year for each 2025, 2026, and 2027. As no shares have yet been issued, the full value of $7,500 has been set-up as a reserve and will be reallocated to share capital upon issuance. (b)? The Company entered into an agreement to issue 60,000 shares on signing to an advisor of the Company as compensation for services. The shares have been valued based on the fair value of the equity instruments as the services were rendered as the Company was not able to reliably estimate the value of the services rendered. The shares are vesting to be issued 20,000 per year for each 2025, 2026, and 2027. As no shares have yet been issued, the full value of $7,500 has been set-up as a reserve and will be reallocated to share capital upon issuance. 10 (c)? The Company entered into an agreement to issue 60,000 shares on signing to a --- n advisor of the Company as compensation for services. The shares have been valued based on the fair value of the equity instruments as the services were rendered as the Company was not able to reliably estimate the value of the services rendered. The shares are vesting to be issued 20,000 per year for each 2025, 2026, and 2027. As no shares have yet been issued, the full value of $7,500 has been set-up as a reserve and will be reallocated to share capital upon issuance. Stock options and warrants The Company maintains a 10% rolling share option plan (the “Plan”) that enables management to grant options to directors, officers, employees and other service providers. The Company follows the CSE policies stipulating that the number of common shares which may be issued pursuant to options granted under the Plan may not exceed 10% of the issued and outstanding shares of the Company from time to time at the date of granting of options and have a maximum life of 10 years. Each option agreement with the grantee sets forth, among other things, the number of options granted, the exercise price and the vesting conditions of the options as determined by the Board of Directors. There were no outstanding stock options, and no stock option activity, for the periods. During the nine months ended September 30, 2025, and 2024, the Company recorded share-based compensation expenses relating to stock options and warrants of $nil. Share purchase warrant transactions and balances are summarized as follows: Number of Warrants Weighted Average? Exercise Price Outstanding, December 31, 2023 8,669,355 CAD 1.55 Expired (8,669,355) CAD 1.55 Outstanding and exercisable, September 30, 2024 - - Outstanding, December 31, 2024 - - Expired - - Outstanding and exercisable, September 30, 2025 - - As at 30 September 2025, the Company has no outstanding and exercisable warrants. 8.? SEGMENTED INFORMATION The Company operates in one industry segment, financial technology. For the nine months ended September 30, 2025, and 2024, revenue of $799 and $3,419 was earned, respectively, in this segment. All non-current assets are located in the United States of America. 9.? FINANCIAL INSTRUMENTS AND RISK MANAGEMENT The Company's current financial instruments include cash, receivables, accounts payable, and accrued liabilities, and due to related parties are measured at amortized cost. The carrying values of these instruments approximate their fair value due to their short-term maturities. The Company does not currently hold any non-current financial instruments. 11 The risks to which the Company is exposed have not changed significantly since the date of the most recent Annual Financial Statements. 10.?SUBSEQUENT EVENTS Conclusion of Letter of Intent with Spark Plug Chargers Inc. and Strategic Partnership Subsequent to the reporting period, on December 1, 2025, the Company and Spark Plug Chargers Inc. mutually agreed to conclude the non-binding Letter of Intent ("LOI") previously disclosed. The agreement was terminated without penalty or fees to either party. Management has determined to pursue a strategic partnership model rather than a direct acquisition. This decision aligns with the Company's strategic realignment with its corporate objective of advancing global Sustainable Development Goals (SDGs), specifically in the areas of clean energy and sustainable urban infrastructure. All costs associated with the due diligence and market analysis performed during the negotiation perio --- d have been expensed as incurred. The Company retains no further financial obligations or commitments with respect to the proposed acquisition. 12